CREC083000 - Claims: CT600 details

The following boxes on the CT600 must all be completed to make a valid claim to a Creatives Expenditure Credit and/or a Creative Industries Tax Relief. The numbers refer to CT600 Version 3.

Most of the figures in the CT600 boxes are copied across from boxes on the CT600P Creative Industries supplementary page. Guidance and a copy of the CT600P are available on GOV.UK.

Full guidance on how to complete the entirety of the CT600 is available in the Company Tax Return guide (GOV.UK).

Guidance on how to calculate the Creatives Expenditure Credit is available at CREC060000.
Guidance on the expenditure credit redemption steps is available at CREC070000.


  • 540 Creatives tax credit

The amount in this box must equal the amount in box P325 of the CT600P. It represents the amount of tax credit used to discharge tax liabilities.

This box only applies if the company is claiming for productions under the predecessor tax reliefs (Film Tax Relief, the television tax reliefs and Video Games Tax Relief)


  • 541 AVEC and VGEC

The amount in this box must equal the amount in box P245 of the CT600P. It represents the amount of expenditure credit used to discharge tax liabilities.

  • 545 Amount claimed (“Total of Research and Development credit and creative tax credit”)

This is the amount of any creatives credits plus any R&D credits. It is the sum of boxes 530 (R&D), 540 and 541.


  • 570 Amount payable (“Surplus Research and Development credits or creative tax credit payable”)

This is the figure in box 545 minus the tax liability figure in 525. 0 should be entered if the result is negative.


  • 614 AVEC/VGEC surrendered to this company

If a company has received AVEC or VGEC that was surrendered by another company in the same group, it should enter it in this box. Otherwise, it can be left blank.


  • 658 Additional creatives form

This box is a check box to confirm that the company has completed an additional information form (CREC081000) before submitting their CT600.

This box is a reminder to companies to complete an additional information form before submitting their claim. The form is still required as part of a valid claim, even if the company doesn’t tick this box.


  • 663 Creatives core expenditure

The amount in this box must equal the amount in box P310 of the CT600P. It represents the total core expenditure incurred for the accounting period. This box only applies if the company is claiming for productions under the predecessor tax reliefs.

  • 665 Creatives additional deduction

The amount in this box must equal the amount in box P315 of the CT600P. It represents the total value of additional deductions for the accounting period. This box only applies if the company is claiming for productions under the predecessor tax reliefs.

  • 670 Enhanced expenditure (“Research and Development and creative enhanced expenditure”)

This is the sum of box 665 and any R&D enhanced expenditure amounts that the company is also claiming.


  • 885 Payable creatives tax credit

The amount in this box must equal the amount in box P330 of the CT600P. It represents the net payable amount of tax credit for the accounting period. This box only applies if the company is claiming for productions under the predecessor tax reliefs.

Payments will be made to the bank details supplied on the CT600 in boxes 920-940.


  • 886 Payable AVEC and VGEC

The amount in this box must equal the amount in box P190 of the CT600P. It represents the payable amount of AVEC and/or VGEC for the accounting period. It is the amount remaining at Step 6 of s1179CC, the credit redemption steps.

Payments will be made to the bank details supplied on the CT600 in boxes 920-940.